Illinois Compiled Statutes (Tax)
35 ILCS 5/907
Waiver of Restrictions on Assessment
Official textilga.gov
Sec. 907. Waiver of Restrictions on Assessment. The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of any proposed assessment under this Act by a signed notice in writing filed with the Department in such form as the Department may by forms or regulations prescribe. (Source: P.A. 76-261.)
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Nearby sections (25 sections)
- 5/712 · Payor's Liability For Withheld Taxes
- 5/713 · Payor's Failure To Withhold
- 5/803 · Payment of estimated tax
- 5/804 · Failure to pay estimated tax
- 5/806 · Exemption from penalty
- 5/807 · EDGE payment
- 5/901 · Sec. 901
- 5/902 · Notice and demand
- 5/903 · Assessment
- 5/904 · Deficiencies and Overpayments
- 5/905 · Limitations on notices of deficiency
- 5/906 · Further Notices of Deficiency Restricted
- 5/907 · Waiver of Restrictions on Assessment
- 5/908 · Procedure on protest
- 5/909 · Credits and Refunds
- 5/910 · Procedure on Denial of Claim for Refund
- 5/911 · Limitations on claims for refund
- 5/911.1 · If the Department withholds any refund due under this Act…
- 5/911.2 · Refunds withheld; tax claims of other states
- 5/911.3 · Refunds withheld; order of honoring requests
- 5/912 · Recovery of Erroneous Refund
- 5/913 · Access to Books and Records
- 5/914 · Conduct of Investigations and Hearings
- 5/915 · Immunity of Witnesses
- 5/916 · Production of Witnesses and Records